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		<title>Updates to Local Government (Rating) Act 2002 page</title>
		<link>https://subsite.waikatoregion.govt.nz/community/your-community/iwi/legislative-obligations-to-maori/local-government-rating-act-2002/changes/</link>
		<atom:link href="https://subsite.waikatoregion.govt.nz/community/your-community/iwi/legislative-obligations-to-maori/local-government-rating-act-2002/changes/" rel="self" type="application/rss+xml"></atom:link>

		
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				<title>Local Government (Rating) Act 2002</title>
				<link>https://subsite.waikatoregion.govt.nz/community/your-community/iwi/legislative-obligations-to-maori/local-government-rating-act-2002/</link>
				<description>
					
					
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&lt;p class=&quot;TableParagraph&quot;&gt;SECTION&lt;/p&gt;
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&lt;th width=&quot;860&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;OBLIGATION TO MĀORI&lt;/p&gt;
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&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;8&lt;/strong&gt;&lt;/p&gt;
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&lt;td width=&quot;860&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;8 Non-rateable land&lt;/strong&gt;&lt;/p&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;(1) The land described in &lt;a href=&quot;http://www.legislation.govt.nz/act/public/2002/0006/latest/whole.html#DLM131398&quot;&gt;Part 1&lt;/a&gt; of Schedule 1 is non-rateable.&lt;/p&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;...&lt;/p&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;(3) Subsections (1) and (2) are subject to &lt;a href=&quot;http://www.legislation.govt.nz/act/public/2002/0006/latest/whole.html#DLM132209&quot;&gt;section 9&lt;/a&gt; .&lt;/p&gt;
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&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;9&lt;/strong&gt;&lt;/p&gt;
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&lt;td width=&quot;860&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;Non-rateable land liable for certain rates&lt;/strong&gt;&lt;/p&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;Land to which &lt;a href=&quot;http://www.legislation.govt.nz/act/public/2002/0006/latest/whole.html#DLM132208&quot;&gt;section 8&lt;/a&gt; applies is rateable for the purpose of setting a targeted rate if—&lt;/p&gt;
&lt;p&gt;(a)  the rate is set solely for water supply, sewage disposal, or refuse collection; and&lt;/p&gt;
&lt;p&gt;(b)  the service referred to in paragraph (a) is provided in relation to the land.&lt;/p&gt;
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&lt;td width=&quot;111&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;Part&lt;/strong&gt; &lt;strong&gt;4&lt;/strong&gt;&lt;/p&gt;
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&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;Rating&lt;/strong&gt; &lt;strong&gt;of Māori freehold land&lt;/strong&gt;&lt;/p&gt;
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&lt;td width=&quot;111&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;91&lt;/strong&gt;&lt;/p&gt;
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&lt;td width=&quot;860&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;Liability&lt;/strong&gt; &lt;strong&gt;of Māori freehold&lt;/strong&gt; &lt;strong&gt;land for rates&lt;/strong&gt;&lt;/p&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;Except where this Part otherwise provides, Māori freehold land is liable for rates in the same manner as if it were general land.&lt;/p&gt;
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&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;92&lt;/strong&gt;&lt;/p&gt;
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&lt;td width=&quot;860&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;Recording name of ratepayer&lt;/strong&gt;&lt;/p&gt;
&lt;p&gt;(1)        If Māori freehold land is owned legally and beneficially by 1 or 2 owners, the names of the owners must be entered as ratepayers in the rating information database and the district valuation roll.&lt;/p&gt;
&lt;p&gt;(2)        If an entire rating unit that comprises Māori freehold land in multiple ownership is leased, the name of the lessee must be entered as the ratepayer in the rating information database and the district valuation roll, unless the lessor advises the local authority, or the lessee produces proof, that the lease provides for the lessor to be liable to pay the rates.&lt;/p&gt;
&lt;p&gt;(3)        If an entire rating unit that comprises Māori freehold land in multiple ownership is subject to an occupation order made by the Māori Land Court under section 328 of Te Ture Whenua Māori Act 1993 (or an equivalent order made under a former provides for the owners or trustees, as the case may be, to be liable to pay the rates.&lt;/p&gt;
&lt;p&gt;(4)        If subsection (2) or subsection (3) do not apply, the following names or descriptions must be entered as ratepayers in the rating information database and the district valuation roll:&lt;/p&gt;
&lt;p&gt;(a)        for Māori freehold land owned by more than 2 persons who are not trustees, the words “the owners”;&lt;/p&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;(b)     for Māori freehold land vested in trustees, the names and designations of the trustees.&lt;/p&gt;
&lt;p&gt;(5)        For the purposes of this Part,—&lt;/p&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;lease includes a tenancy at will, and any other tenancy that confers a leasehold interest upon the tenant, whether at law or in equity trustee includes a body corporate constituted under Part 13 of Te Ture Whenua Māori Act 1993.&lt;/p&gt;
&lt;p&gt;(6)        Subsection (1) is subject to section 11.&lt;/p&gt;
&lt;p&gt;(7)        Subsections (2), (3), and (4) override section 11.&lt;/p&gt;
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&lt;td width=&quot;111&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;93&lt;/strong&gt;&lt;/p&gt;
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&lt;td width=&quot;860&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;Limitation on trustee liability&lt;/strong&gt;&lt;/p&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;If trustees are liable to pay the rates on rateable Māori freehold land,—&lt;/p&gt;
&lt;p&gt;(a)        the rates must be paid out of income derived from the land and received by the trustees for the beneficial owners of the land; and&lt;/p&gt;
&lt;p&gt;(b)        the trustees are liable for rates only to the extent of the money derived from the land and received by the trustees on behalf of the beneficial owner or owners.&lt;/p&gt;
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&lt;td width=&quot;111&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;94&lt;/strong&gt;&lt;/p&gt;
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&lt;td width=&quot;860&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;Appointment&lt;/strong&gt; &lt;strong&gt;of person to receive notices&lt;/strong&gt;&lt;/p&gt;
&lt;p&gt;(1)        Unless section 92(2) applies, or the land is vested in trustees, this section applies to rateable Māori freehold land in multiple ownership.&lt;/p&gt;
&lt;p&gt;(2)        Unless it would be unreasonable or impracticable to do so, the Māori Land Court, on application by the local authority, must appoint one of the owners, or an agent of the owners, to receive rates assessments and rates invoices for Māori freehold land in multiple ownership.&lt;/p&gt;
&lt;p&gt;(3)        The name of the owner or agent appointed under subsection (2) must be entered as the ratepayer in the rating information database and the district valuation roll, followed by the words “(court appointee)”.&lt;/p&gt;
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&lt;td width=&quot;111&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;95&lt;/strong&gt;&lt;/p&gt;
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&lt;td width=&quot;860&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;Effect&lt;/strong&gt; &lt;strong&gt;of appointment of owner or agent&lt;/strong&gt;&lt;/p&gt;
&lt;p&gt;(1)        An appointment of an owner or agent under section 94(2) applies solely for the purpose of section 94.&lt;/p&gt;
&lt;p&gt;(2)        The entry of the name of an owner or agent appointed under section 94 as a ratepayer in the district valuation roll does not create or confer an estate or interest in the land on that person for any purpose.&lt;/p&gt;
&lt;p&gt;(3)        If there has been an appointment under section 94(2), the rates assessment must be delivered to the appointee under section 44.&lt;/p&gt;
&lt;p&gt;(4)        The delivery of a rates assessment under section 44 to an appointee does not make the appointee liable for the rates on the relevant land, except to the extent that the person would otherwise be liable.&lt;/p&gt;
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&lt;td width=&quot;111&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;96&lt;/strong&gt;&lt;/p&gt;
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&lt;td width=&quot;860&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;Person actually using land liable for rates&lt;/strong&gt;&lt;/p&gt;
&lt;p&gt;(1)        A person actually using Māori freehold land in multiple ownership that is not vested in a trustee is liable for the rates on that land.&lt;/p&gt;
&lt;p&gt;(2)        For the purposes of this Part, person actually using land means a person who, alone or with others,—&lt;/p&gt;
&lt;p&gt;(a)        leases the land; or&lt;/p&gt;
&lt;p&gt;(b)       does 1 or more of the following things on the land for profit or other benefit:&lt;/p&gt;
&lt;p&gt;(i)         resides on the land:&lt;/p&gt;
&lt;p&gt;(ii)        depastures or maintains livestock on the land:&lt;/p&gt;
&lt;p&gt;(iii)       stores anything on the land:&lt;/p&gt;
&lt;p&gt;(iv)       uses the land in any other way.&lt;/p&gt;
&lt;p&gt;(3)        If there is a person actually using the land, subsection (1) applies whether or not—&lt;/p&gt;
&lt;p&gt;(a)        the person actually using the land is one of the owners of the land; or&lt;/p&gt;
&lt;p&gt;(b)       a person has also been appointed under section 94(2) to receive the rates assessment and the rates invoice for the land.&lt;/p&gt;
&lt;p&gt;(4)        This section overrides section 12.&lt;/p&gt;
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&lt;td width=&quot;111&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;97&lt;/strong&gt;&lt;/p&gt;
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&lt;td width=&quot;860&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;Rates assessment delivered to person actually using land&lt;/strong&gt;&lt;/p&gt;
&lt;p&gt;(1)        If section 96 applies, the rates assessment and rates invoice must be delivered to the person actually using the rateable Māori freehold land.&lt;/p&gt;
&lt;p&gt;(2)        A person to whom section 96 applies and who is actually using part of the rateable Māori freehold land during a financial year must be treated as having used the whole of that land for the whole of that financial year unless that person establishes otherwise.&lt;/p&gt;
&lt;p&gt;(3)        This section overrides sections 44 and 46.&lt;/p&gt;
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&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;98&lt;/strong&gt;&lt;/p&gt;
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&lt;td width=&quot;860&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;Recovery&lt;/strong&gt; &lt;strong&gt;of unpaid rates from person actually using land&lt;/strong&gt;&lt;/p&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;In proceedings under &lt;a href=&quot;http://www.legislation.govt.nz/act/public/2002/0006/latest/whole.html#DLM132722&quot;&gt;section 63&lt;/a&gt; for the recovery of unpaid rates against a person to whom &lt;a href=&quot;http://www.legislation.govt.nz/act/public/2002/0006/latest/whole.html#DLM132782&quot;&gt;section 96&lt;/a&gt; applies, the court may give judgment for a proportion of the unpaid rates if the court—&lt;/p&gt;
&lt;p&gt;(a)        considers that in the circumstances it is reasonable to do so; and&lt;/p&gt;
&lt;p&gt;(b)       is satisfied that—&lt;/p&gt;
&lt;p&gt;(i)         the person did not actually use the whole of the rating unit for which the rates are claimed for the relevant financial year; and&lt;/p&gt;
&lt;p&gt;(ii)      the amount of the rates payable is disproportionately large compared to a reasonable rental or payment for the use.&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
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&lt;td width=&quot;111&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;99&lt;/strong&gt;&lt;/p&gt;
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&lt;td width=&quot;860&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;Application for charging&lt;/strong&gt; &lt;strong&gt;order&lt;/strong&gt;&lt;/p&gt;
&lt;p&gt;(1)        If the rates payable on rateable Māori freehold land are unpaid 6 months after the due date, the local authority may apply to the Māori Land Court for an order charging the unpaid rates against the land.&lt;/p&gt;
&lt;p&gt;(2)        No application under subsection (1) may be made for an order charging a sum of less than $50.&lt;/p&gt;
&lt;p&gt;(3)        An application under subsection (1) may not be made later than 6 years after the date on which—&lt;/p&gt;
&lt;p&gt;(a)        the rates became due in that financial year in the case of rates payable in 1 payment in a financial year; or&lt;/p&gt;
&lt;p&gt;(b)       the last payment of rates became due in that financial year in the case of rates payable by more than 1 payment in a financial year.&lt;/p&gt;
&lt;p&gt;(4)        Section 82 of Te Ture Whenua Māori Act 1993 does not apply to a charging order made under this Part.&lt;/p&gt;
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&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;101&lt;/strong&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td width=&quot;860&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;Powers of&lt;/strong&gt; &lt;strong&gt;Māori Land Court to make charging order&lt;/strong&gt;&lt;/p&gt;
&lt;p&gt;(1)  If the Māori Land Court is satisfied, after hearing an application made under &lt;a href=&quot;http://www.legislation.govt.nz/act/public/2002/0006/latest/whole.html#DLM132787&quot;&gt;section 99&lt;/a&gt; , that the rates are payable and have been unpaid for more than 6 months since the due date, the court must make a charging order against the land in favour of the local authority for the amount of the unpaid rates and the cost of obtaining the charging order.&lt;/p&gt;
&lt;p&gt;(2)  Despite subsection (1), the court must not make an order unless it is satisfied,—&lt;/p&gt;
&lt;p&gt;(a)  if the land is vested in trustees, that all reasonable steps have been taken by the local authority to obtain payment of the rates from the trustees; or&lt;/p&gt;
&lt;p&gt;(b)  if a person is liable to pay the rates because &lt;a href=&quot;http://www.legislation.govt.nz/act/public/2002/0006/latest/whole.html#DLM132782&quot;&gt;section 96&lt;/a&gt; applies, that—&lt;/p&gt;
&lt;p&gt;(i)  the local authority has taken proceedings against that person to recover judgment for all or some of the rates and has been unable to recover the amount of the judgment; or&lt;/p&gt;
&lt;p&gt;(ii)  having regard to all the circumstances of the case, those proceedings are unlikely to result in the rates being recovered.&lt;/p&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;(3) Subsection (2) does not override &lt;a href=&quot;http://www.legislation.govt.nz/act/public/2002/0006/latest/whole.html#DLM132799&quot;&gt;section 108&lt;/a&gt;&lt;/p&gt;
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&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;104&lt;/strong&gt;&lt;/p&gt;
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&lt;td width=&quot;860&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;Effect&lt;/strong&gt; &lt;strong&gt;of charging order&lt;/strong&gt;&lt;/p&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;If a charging order is made under section 101, no owner may deal with the land except—&lt;/p&gt;
&lt;p&gt;(a)        with the consent of the local authority; or&lt;/p&gt;
&lt;p&gt;(b)        with the leave of the Māori Land Court.&lt;/p&gt;
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&lt;td width=&quot;111&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;105&lt;/strong&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td width=&quot;860&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;Charging order in force&lt;/strong&gt; &lt;strong&gt;until&lt;/strong&gt; &lt;strong&gt;discharged&lt;/strong&gt;&lt;/p&gt;
&lt;p&gt;(1)        A charging order made against Māori freehold land under section 101 (or under the corresponding section of a former Act) is in force until it is discharged.&lt;/p&gt;
&lt;p&gt;(2)        Subsection (1) does not override section 113 of this Act or the Limitation Act 2010.&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
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&lt;td width=&quot;111&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;106&lt;/strong&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td width=&quot;860&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;Consolidation&lt;/strong&gt; &lt;strong&gt;of charging orders&lt;/strong&gt;&lt;/p&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;The Māori Land Court may consolidate more than 1 order against the same land into 1 order for the total amount of rates due and discharge previous charging orders.&lt;/p&gt;
&lt;/td&gt;
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&lt;td width=&quot;111&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;107&lt;/strong&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td width=&quot;860&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;Charging order&lt;/strong&gt; &lt;strong&gt;apportioned&lt;/strong&gt; &lt;strong&gt;if land partitioned&lt;/strong&gt;&lt;/p&gt;
&lt;p&gt;(1)        If a rating unit subject to a charging order made unde &lt;a href=&quot;http://www.legislation.govt.nz/act/public/2002/0006/latest/whole.html#DLM132789&quot;&gt;r section 101&lt;/a&gt; is partitioned, the charging order must be apportioned according to the area of each partition.&lt;/p&gt;
&lt;p&gt;(2)        Despite subsection (1), the Māori Land Court, in its discretion, may make an order that apportions the charge in any other manner that it considers fair and equitable.&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
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&lt;td width=&quot;111&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;108&lt;/strong&gt;&lt;/p&gt;
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&lt;td width=&quot;860&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;Māori&lt;/strong&gt; &lt;strong&gt;Land Court may enforce charging order&lt;/strong&gt;&lt;/p&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;(1)       If a charging order made under section 101 remains unsatisfied for 6 months, the local authority may apply to the Māori Land Court to enforce the charging order under subsection (2).&lt;/p&gt;
&lt;/td&gt;
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&lt;td width=&quot;111&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;109&lt;/strong&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td width=&quot;860&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;Scope of order&lt;/strong&gt;&lt;/p&gt;
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&lt;tr&gt;
&lt;td width=&quot;111&quot; valign=&quot;top&quot;&gt;
&lt;p&gt; &lt;/p&gt;
&lt;/td&gt;
&lt;td width=&quot;860&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;An order made unde &lt;a href=&quot;http://www.legislation.govt.nz/act/public/2002/0006/latest/whole.html#DLM132799&quot;&gt;r section 108(2)&lt;/a&gt; —&lt;/p&gt;
&lt;p&gt;(a)  must provide for the receiver or trustees, as the case may be, to satisfy the charging order; and&lt;/p&gt;
&lt;p&gt;(b)  may authorise the receiver or trustees, as the case may be, on behalf of the owners, to recover—&lt;/p&gt;
&lt;p&gt;(i)  money from any other person for the past use of the land by that person; or&lt;/p&gt;
&lt;p&gt;(ii)  the amount of rates payable for that land during that person’s use of the land.&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr&gt;
&lt;td width=&quot;111&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;110&lt;/strong&gt;&lt;/p&gt;
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&lt;td width=&quot;860&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;Cancellation&lt;/strong&gt; &lt;strong&gt;of order to enforce charging order&lt;/strong&gt;&lt;/p&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;The Māori Land Court must cancel an order made un &lt;a href=&quot;http://www.legislation.govt.nz/act/public/2002/0006/latest/whole.html#DLM132799&quot;&gt;der section 108(2)&lt;/a&gt; if, within 2 months after the making of that order, an owner of the land satisfies the court that—&lt;/p&gt;
&lt;p&gt;(a)        all outstanding rates have been paid; and&lt;/p&gt;
&lt;p&gt;(b)       proper provision has been made for the payment of future rates.&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr&gt;
&lt;td width=&quot;111&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;111&lt;/strong&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td width=&quot;860&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;Māori&lt;/strong&gt; &lt;strong&gt;Land Court may make order for payment&lt;/strong&gt;&lt;/p&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;(1)      If the Māori Land Court has made a charging order under section101, the court may, on application from the local authority, make an order for the payment of unpaid rates by the Māori Trustee or any other person who holds, or is entitled to receive, on trust for the owners of the land, any money derived from the land.&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr&gt;
&lt;td width=&quot;111&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;112&lt;/strong&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td width=&quot;860&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;Discharge of&lt;/strong&gt; &lt;strong&gt;charging order in full or in part&lt;/strong&gt;&lt;/p&gt;
&lt;p&gt;(1)        A charging order made under section 101 must be discharged if—&lt;/p&gt;
&lt;p&gt;(a)        the rates for the land subject to the charging order have been paid; or&lt;/p&gt;
&lt;p&gt;(b)       the rates have been remitted by the local authority under section 85.&lt;/p&gt;
&lt;p&gt;(2)        If subsection (1) applies, either—&lt;/p&gt;
&lt;p&gt;(a)        the Māori Land Court must, by order of the court, discharge the charging order; or&lt;/p&gt;
&lt;p&gt;(b)       the local authority must discharge the charging order in writing.&lt;/p&gt;
&lt;p&gt;(3)        If the rates are paid in part or are remitted in part, the Māori Land Court or the local authority, as the case may be, must discharge the charging order in proportion to the amount of the rates paid or the amount for which the rates are remitted.&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr&gt;
&lt;td width=&quot;111&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;113&lt;/strong&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td width=&quot;860&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;Notation and registration of discharge&lt;/strong&gt;&lt;/p&gt;
&lt;p&gt;(1)        If a discharge of a charging order is granted under &lt;a href=&quot;http://www.legislation.govt.nz/act/public/2002/0006/latest/whole.html#DLM133104&quot;&gt;section 112&lt;/a&gt; , the Registrar of the Māori Land Court must endorse the charging order,—&lt;/p&gt;
&lt;p&gt;(a)        if the discharge relates to the full amount of the unpaid rates, as being discharged in full; and&lt;/p&gt;
&lt;p&gt;(b)        if the discharge relates to part of the unpaid rates, as being partially discharged, both as to the amount of the rates remaining unpaid and the portion of the land affected by the charging order.&lt;/p&gt;
&lt;p&gt;(2)        A discharge referred to in &lt;a href=&quot;http://www.legislation.govt.nz/act/public/2002/0006/latest/whole.html#DLM133104&quot;&gt;section 112&lt;/a&gt; must be registered in accordance with the provisions of &lt;a href=&quot;http://www.legislation.govt.nz/act/public/2002/0006/latest/link.aspx?id=DLM291271&quot;&gt;section 123&lt;/a&gt; or &lt;a href=&quot;http://www.legislation.govt.nz/act/public/2002/0006/latest/link.aspx?id=DLM291276&quot;&gt;section 124&lt;/a&gt; of&lt;/p&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;Te Ture Whenua Māori Act 1993, as the case may require, with any necessary modifications.&lt;/p&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;(3)      In the case of a partial discharge, the charging order must be registered only as to the balance of the money and the residue of the land affected.&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr&gt;
&lt;td width=&quot;111&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;114&lt;/strong&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td width=&quot;860&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;Remission of rates&lt;/strong&gt;&lt;/p&gt;
&lt;p&gt;(1)        A local authority may remit all or part of the rates (including penalties for unpaid rates) on Māori freehold land if—&lt;/p&gt;
&lt;p&gt;(a)        its policy on the remission and postponement of rates on Māori freehold land adopted under section 102(1) of the Local Government Act 2002 includes provision for the remission of the rates; and&lt;/p&gt;
&lt;p&gt;(b)       the local authority is satisfied that the conditions and criteria in the policy are met.&lt;/p&gt;
&lt;p&gt;(2)        Sections 85(2) and 86 apply to a remission made under subsection (1).&lt;/p&gt;
&lt;p&gt;(3)        This section does not limit the application of section 85 to Māori freehold land.&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr&gt;
&lt;td width=&quot;111&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;115&lt;/strong&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td width=&quot;860&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;Postponement&lt;/strong&gt; &lt;strong&gt;of requirement to pay rates&lt;/strong&gt;&lt;/p&gt;
&lt;p&gt;(1)        A local authority must postpone the requirement to pay all or part of the rates on Māori freehold land (including penalties for unpaid rates) if—&lt;/p&gt;
&lt;p&gt;(a)        its policy on the remission and postponement of rates on Māori freehold land adopted under section 102(1) of the Local Government Act 2002 includes provision for the postponement of the requirement to pay rates; and&lt;/p&gt;
&lt;p&gt;(b)       the ratepayer has applied in writing for a postponement; and&lt;/p&gt;
&lt;p&gt;(c)        the local authority is satisfied that the conditions and criteria in the policy are met.&lt;/p&gt;
&lt;p&gt;(2)        Sections 87(2), and 88 to 90 apply to postponements made under subsection (1).&lt;/p&gt;
&lt;p&gt;(3)        This section does not limit the application of section 87 to Māori freehold land.&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr&gt;
&lt;td width=&quot;111&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;116&lt;/strong&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td width=&quot;860&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;Exemption of&lt;/strong&gt; &lt;strong&gt;Māori freehold land from rates&lt;/strong&gt;&lt;/p&gt;
&lt;p&gt;(1)        The Governor-General, by Order in Council made on the recommendation of the Māori Land Court and with the consent of the local authority in whose district the land is situated, may exempt Māori freehold land, as specified in the order, from some or all liability for rates.&lt;/p&gt;
&lt;p&gt;(2)        An order made under subsection (1) may, at any time, be varied or cancelled by Order in Council.&lt;/p&gt;
&lt;p&gt;(3)        In determining whether to consent to an order under subsection (1) or whether to seek an order under subsection (2), the local authority must consider—&lt;/p&gt;
&lt;p&gt;(a)        the provisions of the policy on the remission and postponement of rates on Māori freehold land adopted by the local authority under section 102(1) of the Local Government Act 2002; and&lt;/p&gt;
&lt;p&gt;(b)       the objectives set out in Schedule 11 of the Local Government Act 2002.&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr&gt;
&lt;td width=&quot;111&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;117&lt;/strong&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td width=&quot;860&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;Effect&lt;/strong&gt; &lt;strong&gt;of exemption&lt;/strong&gt;&lt;/p&gt;
&lt;p&gt;(1)        An order made under section 116 may—&lt;/p&gt;
&lt;p&gt;(a)        apply to specified Māori freehold land or to any specified class of that land; and&lt;/p&gt;
&lt;p&gt;(b)       release the persons liable from liability for rates that were unpaid before the order was made.&lt;/p&gt;
&lt;p&gt;(2)        If an order is made under section 116, the local authority must write off any rates referred to in subsection (1)(b).&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr&gt;
&lt;td width=&quot;111&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;Schedule&lt;/strong&gt; &lt;strong&gt;1&lt;/strong&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td width=&quot;860&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;Part 1 Land fully non-rateable&lt;/strong&gt;&lt;/p&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;...&lt;/p&gt;
&lt;p&gt;10        Land that does not exceed 2 hectares and that is used as—&lt;/p&gt;
&lt;p&gt;(a)        a cemetery, crematorium, or burial ground, within the meaning o &lt;a href=&quot;http://www.legislation.govt.nz/act/public/2002/0006/latest/link.aspx?id=DLM355084&quot;&gt;f section 2(1)&lt;/a&gt; of the Burial and Cremation Act 1964 (except a burial ground or crematorium that is owned and conducted for private pecuniary profit):&lt;/p&gt;
&lt;p&gt;(b)       a Māori burial ground.&lt;/p&gt;
&lt;p&gt;11        Māori customary land.&lt;/p&gt;
&lt;p&gt;12        Land that is set apart under &lt;a href=&quot;http://www.legislation.govt.nz/act/public/2002/0006/latest/link.aspx?id=DLM292881&quot;&gt;section 338&lt;/a&gt; of Te Ture Whenua Māori Act 1993 or any corresponding former provision of that Act and&lt;/p&gt;
&lt;p&gt;(a)        that is used for the purposes of a marae or meeting place and that does not exceed 2 hectares; or&lt;/p&gt;
&lt;p&gt;(b)       that is a Māori reservation under &lt;a href=&quot;http://www.legislation.govt.nz/act/public/2002/0006/latest/link.aspx?id=DLM292890&quot;&gt;section 340&lt;/a&gt; of that Act.&lt;/p&gt;
&lt;p&gt;13        Māori freehold land that does not exceed 2 hectares and on which a Māori meeting house is erected.&lt;/p&gt;
&lt;p&gt;14        Māori freehold land that is, for the time being, non-rateable by virtue of an Order in Council made under &lt;a href=&quot;http://www.legislation.govt.nz/act/public/2002/0006/latest/link.aspx?id=DLM133111&quot;&gt;section 116&lt;/a&gt; of this Act, to the extent specified in the order.&lt;/p&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;...&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;/tbody&gt;
&lt;/table&gt;
&lt;/del&gt; &lt;ins&gt;
&lt;table class=&quot;summaryTable&quot; cellspacing=&quot;0&quot; cellpadding=&quot;0&quot;&gt;
&lt;tbody&gt;
&lt;tr&gt;
&lt;th width=&quot;111&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;SECTION&lt;/p&gt;
&lt;/th&gt;
&lt;th width=&quot;860&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;OBLIGATION TO MĀORI&lt;/p&gt;
&lt;/th&gt;
&lt;/tr&gt;
&lt;tr&gt;
&lt;td width=&quot;111&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;8&lt;/strong&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td width=&quot;860&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;8 Non-rateable land&lt;/strong&gt;&lt;/p&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;(1) The land described in &lt;a href=&quot;http://www.legislation.govt.nz/act/public/2002/0006/latest/whole.html#DLM131398&quot;&gt;Part 1&lt;/a&gt; of Schedule 1 is non-rateable.&lt;/p&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;...&lt;/p&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;(3) Subsections (1) and (2) are subject to &lt;a href=&quot;http://www.legislation.govt.nz/act/public/2002/0006/latest/whole.html#DLM132209&quot;&gt;section 9&lt;/a&gt; .&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr&gt;
&lt;td width=&quot;111&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;9&lt;/strong&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td width=&quot;860&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;Non-rateable land liable for certain rates&lt;/strong&gt;&lt;/p&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;Land to which &lt;a href=&quot;http://www.legislation.govt.nz/act/public/2002/0006/latest/whole.html#DLM132208&quot;&gt;section 8&lt;/a&gt; applies is rateable for the purpose of setting a targeted rate if—&lt;/p&gt;
&lt;p&gt;(a)  the rate is set solely for water supply, sewage disposal, or refuse collection; and&lt;/p&gt;
&lt;p&gt;(b)  the service referred to in paragraph (a) is provided in relation to the land.&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr&gt;
&lt;td width=&quot;111&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;Part&lt;/strong&gt; &lt;strong&gt;4&lt;/strong&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td width=&quot;860&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;Rating&lt;/strong&gt; &lt;strong&gt;of Māori freehold land&lt;/strong&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr&gt;
&lt;td width=&quot;111&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;91&lt;/strong&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td width=&quot;860&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;Liability&lt;/strong&gt; &lt;strong&gt;of Māori freehold&lt;/strong&gt; &lt;strong&gt;land for rates&lt;/strong&gt;&lt;/p&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;Except where this Part otherwise provides, Māori freehold land is liable for rates in the same manner as if it were general land.&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr&gt;
&lt;td width=&quot;111&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;92&lt;/strong&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td width=&quot;860&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;Recording name of ratepayer&lt;/strong&gt;&lt;/p&gt;
&lt;p&gt;(1)        If Māori freehold land is owned legally and beneficially by 1 or 2 owners, the names of the owners must be entered as ratepayers in the rating information database and the district valuation roll.&lt;/p&gt;
&lt;p&gt;(2)        If an entire rating unit that comprises Māori freehold land in multiple ownership is leased, the name of the lessee must be entered as the ratepayer in the rating information database and the district valuation roll, unless the lessor advises the local authority, or the lessee produces proof, that the lease provides for the lessor to be liable to pay the rates.&lt;/p&gt;
&lt;p&gt;(3)        If an entire rating unit that comprises Māori freehold land in multiple ownership is subject to an occupation order made by the Māori Land Court under section 328 of Te Ture Whenua Māori Act 1993 (or an equivalent order made under a former provides for the owners or trustees, as the case may be, to be liable to pay the rates.&lt;/p&gt;
&lt;p&gt;(4)        If subsection (2) or subsection (3) do not apply, the following names or descriptions must be entered as ratepayers in the rating information database and the district valuation roll:&lt;/p&gt;
&lt;p&gt;(a)        for Māori freehold land owned by more than 2 persons who are not trustees, the words “the owners”;&lt;/p&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;(b)     for Māori freehold land vested in trustees, the names and designations of the trustees.&lt;/p&gt;
&lt;p&gt;(5)        For the purposes of this Part,—&lt;/p&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;lease includes a tenancy at will, and any other tenancy that confers a leasehold interest upon the tenant, whether at law or in equity trustee includes a body corporate constituted under Part 13 of Te Ture Whenua Māori Act 1993.&lt;/p&gt;
&lt;p&gt;(6)        Subsection (1) is subject to section 11.&lt;/p&gt;
&lt;p&gt;(7)        Subsections (2), (3), and (4) override section 11.&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr&gt;
&lt;td width=&quot;111&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;93&lt;/strong&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td width=&quot;860&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;Limitation on trustee liability&lt;/strong&gt;&lt;/p&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;If trustees are liable to pay the rates on rateable Māori freehold land,—&lt;/p&gt;
&lt;p&gt;(a)        the rates must be paid out of income derived from the land and received by the trustees for the beneficial owners of the land; and&lt;/p&gt;
&lt;p&gt;(b)        the trustees are liable for rates only to the extent of the money derived from the land and received by the trustees on behalf of the beneficial owner or owners.&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr&gt;
&lt;td width=&quot;111&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;94&lt;/strong&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td width=&quot;860&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;Appointment&lt;/strong&gt; &lt;strong&gt;of person to receive notices&lt;/strong&gt;&lt;/p&gt;
&lt;p&gt;(1)        Unless section 92(2) applies, or the land is vested in trustees, this section applies to rateable Māori freehold land in multiple ownership.&lt;/p&gt;
&lt;p&gt;(2)        Unless it would be unreasonable or impracticable to do so, the Māori Land Court, on application by the local authority, must appoint one of the owners, or an agent of the owners, to receive rates assessments and rates invoices for Māori freehold land in multiple ownership.&lt;/p&gt;
&lt;p&gt;(3)        The name of the owner or agent appointed under subsection (2) must be entered as the ratepayer in the rating information database and the district valuation roll, followed by the words “(court appointee)”.&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr&gt;
&lt;td width=&quot;111&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;95&lt;/strong&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td width=&quot;860&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;Effect&lt;/strong&gt; &lt;strong&gt;of appointment of owner or agent&lt;/strong&gt;&lt;/p&gt;
&lt;p&gt;(1)        An appointment of an owner or agent under section 94(2) applies solely for the purpose of section 94.&lt;/p&gt;
&lt;p&gt;(2)        The entry of the name of an owner or agent appointed under section 94 as a ratepayer in the district valuation roll does not create or confer an estate or interest in the land on that person for any purpose.&lt;/p&gt;
&lt;p&gt;(3)        If there has been an appointment under section 94(2), the rates assessment must be delivered to the appointee under section 44.&lt;/p&gt;
&lt;p&gt;(4)        The delivery of a rates assessment under section 44 to an appointee does not make the appointee liable for the rates on the relevant land, except to the extent that the person would otherwise be liable.&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr&gt;
&lt;td width=&quot;111&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;96&lt;/strong&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td width=&quot;860&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;Person actually using land liable for rates&lt;/strong&gt;&lt;/p&gt;
&lt;p&gt;(1)        A person actually using Māori freehold land in multiple ownership that is not vested in a trustee is liable for the rates on that land.&lt;/p&gt;
&lt;p&gt;(2)        For the purposes of this Part, person actually using land means a person who, alone or with others,—&lt;/p&gt;
&lt;p&gt;(a)        leases the land; or&lt;/p&gt;
&lt;p&gt;(b)       does 1 or more of the following things on the land for profit or other benefit:&lt;/p&gt;
&lt;p&gt;(i)         resides on the land:&lt;/p&gt;
&lt;p&gt;(ii)        depastures or maintains livestock on the land:&lt;/p&gt;
&lt;p&gt;(iii)       stores anything on the land:&lt;/p&gt;
&lt;p&gt;(iv)       uses the land in any other way.&lt;/p&gt;
&lt;p&gt;(3)        If there is a person actually using the land, subsection (1) applies whether or not—&lt;/p&gt;
&lt;p&gt;(a)        the person actually using the land is one of the owners of the land; or&lt;/p&gt;
&lt;p&gt;(b)       a person has also been appointed under section 94(2) to receive the rates assessment and the rates invoice for the land.&lt;/p&gt;
&lt;p&gt;(4)        This section overrides section 12.&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr&gt;
&lt;td width=&quot;111&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;97&lt;/strong&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td width=&quot;860&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;Rates assessment delivered to person actually using land&lt;/strong&gt;&lt;/p&gt;
&lt;p&gt;(1)        If section 96 applies, the rates assessment and rates invoice must be delivered to the person actually using the rateable Māori freehold land.&lt;/p&gt;
&lt;p&gt;(2)        A person to whom section 96 applies and who is actually using part of the rateable Māori freehold land during a financial year must be treated as having used the whole of that land for the whole of that financial year unless that person establishes otherwise.&lt;/p&gt;
&lt;p&gt;(3)        This section overrides sections 44 and 46.&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr&gt;
&lt;td width=&quot;111&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;98&lt;/strong&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td width=&quot;860&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;Recovery&lt;/strong&gt; &lt;strong&gt;of unpaid rates from person actually using land&lt;/strong&gt;&lt;/p&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;In proceedings under &lt;a href=&quot;http://www.legislation.govt.nz/act/public/2002/0006/latest/whole.html#DLM132722&quot;&gt;section 63&lt;/a&gt; for the recovery of unpaid rates against a person to whom &lt;a href=&quot;http://www.legislation.govt.nz/act/public/2002/0006/latest/whole.html#DLM132782&quot;&gt;section 96&lt;/a&gt; applies, the court may give judgment for a proportion of the unpaid rates if the court—&lt;/p&gt;
&lt;p&gt;(a)        considers that in the circumstances it is reasonable to do so; and&lt;/p&gt;
&lt;p&gt;(b)       is satisfied that—&lt;/p&gt;
&lt;p&gt;(i)         the person did not actually use the whole of the rating unit for which the rates are claimed for the relevant financial year; and&lt;/p&gt;
&lt;p&gt;(ii)      the amount of the rates payable is disproportionately large compared to a reasonable rental or payment for the use.&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr&gt;
&lt;td width=&quot;111&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;99&lt;/strong&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td width=&quot;860&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;Application for charging&lt;/strong&gt; &lt;strong&gt;order&lt;/strong&gt;&lt;/p&gt;
&lt;p&gt;(1)        If the rates payable on rateable Māori freehold land are unpaid 6 months after the due date, the local authority may apply to the Māori Land Court for an order charging the unpaid rates against the land.&lt;/p&gt;
&lt;p&gt;(2)        No application under subsection (1) may be made for an order charging a sum of less than $50.&lt;/p&gt;
&lt;p&gt;(3)        An application under subsection (1) may not be made later than 6 years after the date on which—&lt;/p&gt;
&lt;p&gt;(a)        the rates became due in that financial year in the case of rates payable in 1 payment in a financial year; or&lt;/p&gt;
&lt;p&gt;(b)       the last payment of rates became due in that financial year in the case of rates payable by more than 1 payment in a financial year.&lt;/p&gt;
&lt;p&gt;(4)        Section 82 of Te Ture Whenua Māori Act 1993 does not apply to a charging order made under this Part.&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr&gt;
&lt;td width=&quot;111&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;101&lt;/strong&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td width=&quot;860&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;Powers of&lt;/strong&gt; &lt;strong&gt;Māori Land Court to make charging order&lt;/strong&gt;&lt;/p&gt;
&lt;p&gt;(1)  If the Māori Land Court is satisfied, after hearing an application made under &lt;a href=&quot;http://www.legislation.govt.nz/act/public/2002/0006/latest/whole.html#DLM132787&quot;&gt;section 99&lt;/a&gt; , that the rates are payable and have been unpaid for more than 6 months since the due date, the court must make a charging order against the land in favour of the local authority for the amount of the unpaid rates and the cost of obtaining the charging order.&lt;/p&gt;
&lt;p&gt;(2)  Despite subsection (1), the court must not make an order unless it is satisfied,—&lt;/p&gt;
&lt;p&gt;(a)  if the land is vested in trustees, that all reasonable steps have been taken by the local authority to obtain payment of the rates from the trustees; or&lt;/p&gt;
&lt;p&gt;(b)  if a person is liable to pay the rates because &lt;a href=&quot;http://www.legislation.govt.nz/act/public/2002/0006/latest/whole.html#DLM132782&quot;&gt;section 96&lt;/a&gt; applies, that—&lt;/p&gt;
&lt;p&gt;(i)  the local authority has taken proceedings against that person to recover judgment for all or some of the rates and has been unable to recover the amount of the judgment; or&lt;/p&gt;
&lt;p&gt;(ii)  having regard to all the circumstances of the case, those proceedings are unlikely to result in the rates being recovered.&lt;/p&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;(3) Subsection (2) does not override &lt;a href=&quot;http://www.legislation.govt.nz/act/public/2002/0006/latest/whole.html#DLM132799&quot;&gt;section 108&lt;/a&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr&gt;
&lt;td width=&quot;111&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;104&lt;/strong&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td width=&quot;860&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;Effect&lt;/strong&gt; &lt;strong&gt;of charging order&lt;/strong&gt;&lt;/p&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;If a charging order is made under section 101, no owner may deal with the land except—&lt;/p&gt;
&lt;p&gt;(a)        with the consent of the local authority; or&lt;/p&gt;
&lt;p&gt;(b)        with the leave of the Māori Land Court.&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr&gt;
&lt;td width=&quot;111&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;105&lt;/strong&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td width=&quot;860&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;Charging order in force&lt;/strong&gt; &lt;strong&gt;until&lt;/strong&gt; &lt;strong&gt;discharged&lt;/strong&gt;&lt;/p&gt;
&lt;p&gt;(1)        A charging order made against Māori freehold land under section 101 (or under the corresponding section of a former Act) is in force until it is discharged.&lt;/p&gt;
&lt;p&gt;(2)        Subsection (1) does not override section 113 of this Act or the Limitation Act 2010.&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr&gt;
&lt;td width=&quot;111&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;106&lt;/strong&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td width=&quot;860&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;Consolidation&lt;/strong&gt; &lt;strong&gt;of charging orders&lt;/strong&gt;&lt;/p&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;The Māori Land Court may consolidate more than 1 order against the same land into 1 order for the total amount of rates due and discharge previous charging orders.&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr&gt;
&lt;td width=&quot;111&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;107&lt;/strong&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td width=&quot;860&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;Charging order&lt;/strong&gt; &lt;strong&gt;apportioned&lt;/strong&gt; &lt;strong&gt;if land partitioned&lt;/strong&gt;&lt;/p&gt;
&lt;p&gt;(1)        If a rating unit subject to a charging order made unde &lt;a href=&quot;http://www.legislation.govt.nz/act/public/2002/0006/latest/whole.html#DLM132789&quot;&gt;r section 101&lt;/a&gt; is partitioned, the charging order must be apportioned according to the area of each partition.&lt;/p&gt;
&lt;p&gt;(2)        Despite subsection (1), the Māori Land Court, in its discretion, may make an order that apportions the charge in any other manner that it considers fair and equitable.&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr&gt;
&lt;td width=&quot;111&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;108&lt;/strong&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td width=&quot;860&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;Māori&lt;/strong&gt; &lt;strong&gt;Land Court may enforce charging order&lt;/strong&gt;&lt;/p&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;(1)       If a charging order made under section 101 remains unsatisfied for 6 months, the local authority may apply to the Māori Land Court to enforce the charging order under subsection (2).&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr&gt;
&lt;td width=&quot;111&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;109&lt;/strong&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td width=&quot;860&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;Scope of order&lt;/strong&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr&gt;
&lt;td width=&quot;111&quot; valign=&quot;top&quot;&gt;
&lt;p&gt; &lt;/p&gt;
&lt;/td&gt;
&lt;td width=&quot;860&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;An order made unde &lt;a href=&quot;http://www.legislation.govt.nz/act/public/2002/0006/latest/whole.html#DLM132799&quot;&gt;r section 108(2)&lt;/a&gt; —&lt;/p&gt;
&lt;p&gt;(a)  must provide for the receiver or trustees, as the case may be, to satisfy the charging order; and&lt;/p&gt;
&lt;p&gt;(b)  may authorise the receiver or trustees, as the case may be, on behalf of the owners, to recover—&lt;/p&gt;
&lt;p&gt;(i)  money from any other person for the past use of the land by that person; or&lt;/p&gt;
&lt;p&gt;(ii)  the amount of rates payable for that land during that person’s use of the land.&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr&gt;
&lt;td width=&quot;111&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;110&lt;/strong&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td width=&quot;860&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;Cancellation&lt;/strong&gt; &lt;strong&gt;of order to enforce charging order&lt;/strong&gt;&lt;/p&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;The Māori Land Court must cancel an order made un &lt;a href=&quot;http://www.legislation.govt.nz/act/public/2002/0006/latest/whole.html#DLM132799&quot;&gt;der section 108(2)&lt;/a&gt; if, within 2 months after the making of that order, an owner of the land satisfies the court that—&lt;/p&gt;
&lt;p&gt;(a)        all outstanding rates have been paid; and&lt;/p&gt;
&lt;p&gt;(b)       proper provision has been made for the payment of future rates.&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr&gt;
&lt;td width=&quot;111&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;111&lt;/strong&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td width=&quot;860&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;Māori&lt;/strong&gt; &lt;strong&gt;Land Court may make order for payment&lt;/strong&gt;&lt;/p&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;(1)      If the Māori Land Court has made a charging order under section101, the court may, on application from the local authority, make an order for the payment of unpaid rates by the Māori Trustee or any other person who holds, or is entitled to receive, on trust for the owners of the land, any money derived from the land.&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr&gt;
&lt;td width=&quot;111&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;112&lt;/strong&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td width=&quot;860&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;Discharge of&lt;/strong&gt; &lt;strong&gt;charging order in full or in part&lt;/strong&gt;&lt;/p&gt;
&lt;p&gt;(1)        A charging order made under section 101 must be discharged if—&lt;/p&gt;
&lt;p&gt;(a)        the rates for the land subject to the charging order have been paid; or&lt;/p&gt;
&lt;p&gt;(b)       the rates have been remitted by the local authority under section 85.&lt;/p&gt;
&lt;p&gt;(2)        If subsection (1) applies, either—&lt;/p&gt;
&lt;p&gt;(a)        the Māori Land Court must, by order of the court, discharge the charging order; or&lt;/p&gt;
&lt;p&gt;(b)       the local authority must discharge the charging order in writing.&lt;/p&gt;
&lt;p&gt;(3)        If the rates are paid in part or are remitted in part, the Māori Land Court or the local authority, as the case may be, must discharge the charging order in proportion to the amount of the rates paid or the amount for which the rates are remitted.&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr&gt;
&lt;td width=&quot;111&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;113&lt;/strong&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td width=&quot;860&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;Notation and registration of discharge&lt;/strong&gt;&lt;/p&gt;
&lt;p&gt;(1)        If a discharge of a charging order is granted under &lt;a href=&quot;http://www.legislation.govt.nz/act/public/2002/0006/latest/whole.html#DLM133104&quot;&gt;section 112&lt;/a&gt; , the Registrar of the Māori Land Court must endorse the charging order,—&lt;/p&gt;
&lt;p&gt;(a)        if the discharge relates to the full amount of the unpaid rates, as being discharged in full; and&lt;/p&gt;
&lt;p&gt;(b)        if the discharge relates to part of the unpaid rates, as being partially discharged, both as to the amount of the rates remaining unpaid and the portion of the land affected by the charging order.&lt;/p&gt;
&lt;p&gt;(2)        A discharge referred to in &lt;a href=&quot;http://www.legislation.govt.nz/act/public/2002/0006/latest/whole.html#DLM133104&quot;&gt;section 112&lt;/a&gt; must be registered in accordance with the provisions of &lt;a href=&quot;http://www.legislation.govt.nz/act/public/2002/0006/latest/link.aspx?id=DLM291271&quot;&gt;section 123&lt;/a&gt; or &lt;a href=&quot;http://www.legislation.govt.nz/act/public/2002/0006/latest/link.aspx?id=DLM291276&quot;&gt;section 124&lt;/a&gt; of&lt;/p&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;Te Ture Whenua Māori Act 1993, as the case may require, with any necessary modifications.&lt;/p&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;(3)      In the case of a partial discharge, the charging order must be registered only as to the balance of the money and the residue of the land affected.&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr&gt;
&lt;td width=&quot;111&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;114&lt;/strong&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td width=&quot;860&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;Remission of rates&lt;/strong&gt;&lt;/p&gt;
&lt;p&gt;(1)        A local authority may remit all or part of the rates (including penalties for unpaid rates) on Māori freehold land if—&lt;/p&gt;
&lt;p&gt;(a)        its policy on the remission and postponement of rates on Māori freehold land adopted under section 102(1) of the Local Government Act 2002 includes provision for the remission of the rates; and&lt;/p&gt;
&lt;p&gt;(b)       the local authority is satisfied that the conditions and criteria in the policy are met.&lt;/p&gt;
&lt;p&gt;(2)        Sections 85(2) and 86 apply to a remission made under subsection (1).&lt;/p&gt;
&lt;p&gt;(3)        This section does not limit the application of section 85 to Māori freehold land.&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr&gt;
&lt;td width=&quot;111&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;115&lt;/strong&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td width=&quot;860&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;Postponement&lt;/strong&gt; &lt;strong&gt;of requirement to pay rates&lt;/strong&gt;&lt;/p&gt;
&lt;p&gt;(1)        A local authority must postpone the requirement to pay all or part of the rates on Māori freehold land (including penalties for unpaid rates) if—&lt;/p&gt;
&lt;p&gt;(a)        its policy on the remission and postponement of rates on Māori freehold land adopted under section 102(1) of the Local Government Act 2002 includes provision for the postponement of the requirement to pay rates; and&lt;/p&gt;
&lt;p&gt;(b)       the ratepayer has applied in writing for a postponement; and&lt;/p&gt;
&lt;p&gt;(c)        the local authority is satisfied that the conditions and criteria in the policy are met.&lt;/p&gt;
&lt;p&gt;(2)        Sections 87(2), and 88 to 90 apply to postponements made under subsection (1).&lt;/p&gt;
&lt;p&gt;(3)        This section does not limit the application of section 87 to Māori freehold land.&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr&gt;
&lt;td width=&quot;111&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;116&lt;/strong&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td width=&quot;860&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;Exemption of&lt;/strong&gt; &lt;strong&gt;Māori freehold land from rates&lt;/strong&gt;&lt;/p&gt;
&lt;p&gt;(1)        The Governor-General, by Order in Council made on the recommendation of the Māori Land Court and with the consent of the local authority in whose district the land is situated, may exempt Māori freehold land, as specified in the order, from some or all liability for rates.&lt;/p&gt;
&lt;p&gt;(2)        An order made under subsection (1) may, at any time, be varied or cancelled by Order in Council.&lt;/p&gt;
&lt;p&gt;(3)        In determining whether to consent to an order under subsection (1) or whether to seek an order under subsection (2), the local authority must consider—&lt;/p&gt;
&lt;p&gt;(a)        the provisions of the policy on the remission and postponement of rates on Māori freehold land adopted by the local authority under section 102(1) of the Local Government Act 2002; and&lt;/p&gt;
&lt;p&gt;(b)       the objectives set out in Schedule 11 of the Local Government Act 2002.&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr&gt;
&lt;td width=&quot;111&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;117&lt;/strong&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td width=&quot;860&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;Effect&lt;/strong&gt; &lt;strong&gt;of exemption&lt;/strong&gt;&lt;/p&gt;
&lt;p&gt;(1)        An order made under section 116 may—&lt;/p&gt;
&lt;p&gt;(a)        apply to specified Māori freehold land or to any specified class of that land; and&lt;/p&gt;
&lt;p&gt;(b)       release the persons liable from liability for rates that were unpaid before the order was made.&lt;/p&gt;
&lt;p&gt;(2)        If an order is made under section 116, the local authority must write off any rates referred to in subsection (1)(b).&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr&gt;
&lt;td width=&quot;111&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;Schedule&lt;/strong&gt; &lt;strong&gt;1&lt;/strong&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td width=&quot;860&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;Part 1 Land fully non-rateable&lt;/strong&gt;&lt;/p&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;...&lt;/p&gt;
&lt;p&gt;10        Land that does not exceed 2 hectares and that is used as—&lt;/p&gt;
&lt;p&gt;(a)        a cemetery, crematorium, or burial ground, within the meaning o &lt;a href=&quot;http://www.legislation.govt.nz/act/public/2002/0006/latest/link.aspx?id=DLM355084&quot;&gt;f section 2(1)&lt;/a&gt; of the Burial and Cremation Act 1964 (except a burial ground or crematorium that is owned and conducted for private pecuniary profit):&lt;/p&gt;
&lt;p&gt;(b)       a Māori burial ground.&lt;/p&gt;
&lt;p&gt;11        Māori customary land.&lt;/p&gt;
&lt;p&gt;12        Land that is set apart under &lt;a href=&quot;http://www.legislation.govt.nz/act/public/2002/0006/latest/link.aspx?id=DLM292881&quot;&gt;section 338&lt;/a&gt; of Te Ture Whenua Māori Act 1993 or any corresponding former provision of that Act and&lt;/p&gt;
&lt;p&gt;(a)        that is used for the purposes of a marae or meeting place and that does not exceed 2 hectares; or&lt;/p&gt;
&lt;p&gt;(b)       that is a Māori reservation under &lt;a href=&quot;http://www.legislation.govt.nz/act/public/2002/0006/latest/link.aspx?id=DLM292890&quot;&gt;section 340&lt;/a&gt; of that Act.&lt;/p&gt;
&lt;p&gt;13        Māori freehold land that does not exceed 2 hectares and on which a Māori meeting house is erected.&lt;/p&gt;
&lt;p&gt;14        Māori freehold land that is, for the time being, non-rateable by virtue of an Order in Council made under &lt;a href=&quot;http://www.legislation.govt.nz/act/public/2002/0006/latest/link.aspx?id=DLM133111&quot;&gt;section 116&lt;/a&gt; of this Act, to the extent specified in the order.&lt;/p&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;...&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;/tbody&gt;
&lt;/table&gt;
&lt;/ins&gt;
&lt;p&gt; &lt;/p&gt;
&lt;p&gt; &lt;/p&gt;
&lt;h3&gt;&lt;del&gt;&lt;a href=&quot;https://subsite.waikatoregion.govt.nz/Community/Your-community/iwi/Legislative-obligations-to-Maori/&quot;&gt; &amp;lt;&amp;lt;&amp;lt; Back to index&lt;/a&gt;&lt;/del&gt; &lt;ins&gt;&lt;a href=&quot;https://subsite.waikatoregion.govt.nz/Community/Your-community/iwi/Legislative-obligations-to-Maori/&quot;&gt; &amp;lt;&amp;lt;&amp;lt; Back to index&lt;/a&gt;&lt;/ins&gt;&lt;/h3&gt;&lt;/div&gt;
					
				</description>
				<pubDate>Thu, 10 Nov 2016 15:50:41 +1300</pubDate>
				<guid>https://subsite.waikatoregion.govt.nz/community/your-community/iwi/legislative-obligations-to-maori/local-government-rating-act-2002/</guid>
			</item>
		
			<item>
				<title>Local Government (Rating) Act 2002</title>
				<link>https://subsite.waikatoregion.govt.nz/community/your-community/iwi/legislative-obligations-to-maori/local-government-rating-act-2002/</link>
				<description>
					
					
						&lt;div&gt;&lt;table class=&quot;summaryTable&quot; border=&quot;1&quot; cellspacing=&quot;0&quot; cellpadding=&quot;0&quot;&gt;&lt;tbody&gt;&lt;tr&gt;&lt;th width=&quot;111&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;SECTION&lt;/p&gt;
&lt;/th&gt; &lt;th width=&quot;860&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;OBLIGATION TO MĀORI&lt;/p&gt;
&lt;/th&gt;
&lt;/tr&gt;&lt;tr&gt;&lt;td width=&quot;111&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;8&lt;/strong&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td width=&quot;860&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;8 Non-rateable land&lt;/strong&gt;&lt;/p&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;(1) The land described in &lt;a href=&quot;http://www.legislation.govt.nz/act/public/2002/0006/latest/whole.html#DLM131398&quot;&gt;Part 1&lt;/a&gt; of Schedule 1 is non-rateable.&lt;/p&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;...&lt;/p&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;(3) Subsections (1) and (2) are subject to &lt;a href=&quot;http://www.legislation.govt.nz/act/public/2002/0006/latest/whole.html#DLM132209&quot;&gt;section 9&lt;/a&gt;.&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;&lt;tr&gt;&lt;td width=&quot;111&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;9&lt;/strong&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td width=&quot;860&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;Non-rateable land liable for certain rates&lt;/strong&gt;&lt;/p&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;Land to which &lt;a href=&quot;http://www.legislation.govt.nz/act/public/2002/0006/latest/whole.html#DLM132208&quot;&gt;section 8&lt;/a&gt; applies is rateable for the purpose of setting a targeted rate if—&lt;/p&gt;
&lt;p&gt;(a)  the rate   is set solely   for water supply,   sewage disposal, or refuse collection; and&lt;/p&gt;
&lt;p&gt;(b)  the service   referred to in paragraph (a) is provided in relation to the land.&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;&lt;tr&gt;&lt;td width=&quot;111&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;Part &lt;/strong&gt;&lt;strong&gt;4&lt;/strong&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td width=&quot;860&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;Rating &lt;/strong&gt;&lt;strong&gt;of Māori freehold land&lt;/strong&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;&lt;tr&gt;&lt;td width=&quot;111&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;91&lt;/strong&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td width=&quot;860&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;Liability&lt;/strong&gt;&lt;strong&gt; &lt;/strong&gt;&lt;strong&gt;of   Māori freehold&lt;/strong&gt;&lt;strong&gt; &lt;/strong&gt;&lt;strong&gt;land for rates&lt;/strong&gt;&lt;/p&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;Except where this Part otherwise provides, Māori freehold land is liable   for rates in the same   manner as if it were general land.&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;&lt;tr&gt;&lt;td width=&quot;111&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;92&lt;/strong&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td width=&quot;860&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;Recording name of ratepayer&lt;/strong&gt;&lt;/p&gt;
&lt;p&gt;(1)          If Māori freehold land is   owned legally and beneficially by 1 or 2 owners, the   names of the owners must be entered as ratepayers   in the rating information database and the district valuation roll.&lt;/p&gt;
&lt;p&gt;(2)          If an entire rating unit that comprises Māori   freehold land in multiple ownership is leased, the name of the lessee must be entered as the ratepayer in the rating information database and the district valuation roll,   unless the lessor   advises the local authority, or the   lessee produces proof, that the lease provides for   the lessor to be liable to pay the rates.&lt;/p&gt;
&lt;p&gt;(3)          If an entire rating unit that comprises Māori   freehold land in multiple ownership is subject to an occupation order   made by the Māori Land   Court under section 328 of   Te Ture Whenua Māori Act 1993 (or an equivalent order made under a former provides   for the owners or trustees, as the case may be, to be liable to pay the rates.&lt;/p&gt;
&lt;p&gt;(4)          If   subsection (2) or subsection   (3) do not apply,   the following names   or descriptions must be entered as   ratepayers in the rating   information database and the district valuation roll:&lt;/p&gt;
&lt;p&gt;(a)          for Māori freehold land owned by more than   2 persons who are not trustees, the words   “the owners”;&lt;/p&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;(b)     for   Māori freehold land vested in trustees, the names and designations of the trustees.&lt;/p&gt;
&lt;p&gt;(5)          For the   purposes of this Part,—&lt;/p&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;lease includes a tenancy at will, and any    other tenancy that confers a   leasehold interest upon the tenant,  whether at law or in equity trustee   includes a body corporate  constituted   under Part 13 of Te   Ture Whenua Māori Act 1993.&lt;/p&gt;
&lt;p&gt;(6)          Subsection (1) is subject to section 11.&lt;/p&gt;
&lt;p&gt;(7)          Subsections (2), (3), and (4) override section 11.&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;&lt;tr&gt;&lt;td width=&quot;111&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;93&lt;/strong&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td width=&quot;860&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;Limitation on trustee liability&lt;/strong&gt;&lt;/p&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;If trustees are liable to pay the rates on rateable Māori freehold land,—&lt;/p&gt;
&lt;p&gt;(a)          the rates must be paid   out of income derived from the land and   received by the trustees for the beneficial owners of the land; and&lt;/p&gt;
&lt;p&gt;(b)          the trustees are liable   for rates only to the extent of the money derived from the land and received by the trustees on behalf of the beneficial owner or   owners.&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;&lt;tr&gt;&lt;td width=&quot;111&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;94&lt;/strong&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td width=&quot;860&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;Appointment&lt;/strong&gt;&lt;strong&gt; of person to receive   notices&lt;/strong&gt;&lt;/p&gt;
&lt;p&gt;(1)          Unless   section 92(2) applies,   or the land   is vested in trustees, this section applies   to rateable Māori freehold land in   multiple ownership.&lt;/p&gt;
&lt;p&gt;(2)          Unless   it would be unreasonable or impracticable to   do so, the Māori   Land Court, on application by the local authority, must appoint   one of the owners, or an agent of the owners, to receive rates assessments and rates   invoices for Māori   freehold land in multiple ownership.&lt;/p&gt;
&lt;p&gt;(3)          The name of the owner or agent appointed under subsection (2) must be   entered as the ratepayer in the rating information   database and the district valuation roll, followed by the   words “(court appointee)”.&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;&lt;tr&gt;&lt;td width=&quot;111&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;95&lt;/strong&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td width=&quot;860&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;Effect&lt;/strong&gt;&lt;strong&gt; of appointment of owner or agent&lt;/strong&gt;&lt;/p&gt;
&lt;p&gt;(1)          An   appointment of an owner or agent under section   94(2) applies   solely for the purpose of section 94.&lt;/p&gt;
&lt;p&gt;(2)          The entry of the name   of an owner or agent appointed under section 94 as a ratepayer   in the district valuation roll does not create or confer   an estate or interest in   the land on that person for any purpose.&lt;/p&gt;
&lt;p&gt;(3)          If there has   been an appointment under section 94(2), the rates assessment must be delivered to the appointee   under section 44.&lt;/p&gt;
&lt;p&gt;(4)          The   delivery of a rates   assessment under section 44 to an appointee does not make   the appointee liable for the rates on the relevant land,   except to the extent that the   person would otherwise be liable.&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;&lt;tr&gt;&lt;td width=&quot;111&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;96&lt;/strong&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td width=&quot;860&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;Person actually using land liable   for rates&lt;/strong&gt;&lt;/p&gt;
&lt;p&gt;(1)          A person actually using   Māori freehold land in multiple ownership that is not vested in a trustee is liable for the   rates on that land.&lt;/p&gt;
&lt;p&gt;(2)          For the   purposes of this Part, person actually using land means a person who, alone or with others,—&lt;/p&gt;
&lt;p&gt;(a)          leases the land; or&lt;/p&gt;
&lt;p&gt;(b)       does 1 or more of the following things on the land for profit   or other benefit:&lt;/p&gt;
&lt;p&gt;(i)           resides on the land:&lt;/p&gt;
&lt;p&gt;(ii)          depastures or maintains   livestock on the land:&lt;/p&gt;
&lt;p&gt;(iii)       stores anything on the land:&lt;/p&gt;
&lt;p&gt;(iv)       uses the land in   any other way.&lt;/p&gt;
&lt;p&gt;(3)          If there   is a person actually using the land, subsection (1) applies whether or not—&lt;/p&gt;
&lt;p&gt;(a)          the person actually using the land is one of   the owners of the land; or&lt;/p&gt;
&lt;p&gt;(b)       a person   has also been appointed under section 94(2) to receive the rates assessment and the rates   invoice for the land.&lt;/p&gt;
&lt;p&gt;(4)          This section overrides section 12.&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;&lt;tr&gt;&lt;td width=&quot;111&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;97&lt;/strong&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td width=&quot;860&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;Rates assessment delivered to person actually using land&lt;/strong&gt;&lt;/p&gt;
&lt;p&gt;(1)          If section 96 applies,   the rates assessment and rates invoice must be delivered to the person actually using the rateable Māori freehold land.&lt;/p&gt;
&lt;p&gt;(2)          A person to whom   section 96 applies and who is actually   using part of the rateable Māori   freehold land during a financial year   must be treated as having used the whole   of that land   for the whole   of that financial year unless that person establishes otherwise.&lt;/p&gt;
&lt;p&gt;(3)          This section overrides sections 44 and 46.&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;&lt;tr&gt;&lt;td width=&quot;111&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;98&lt;/strong&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td width=&quot;860&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;Recovery&lt;/strong&gt;&lt;strong&gt; &lt;/strong&gt;&lt;strong&gt;of unpaid   rates from person   actually using land&lt;/strong&gt;&lt;/p&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;In proceedings under &lt;a href=&quot;http://www.legislation.govt.nz/act/public/2002/0006/latest/whole.html#DLM132722&quot;&gt;section 63&lt;/a&gt; for the recovery of unpaid rates against a person to whom &lt;a href=&quot;http://www.legislation.govt.nz/act/public/2002/0006/latest/whole.html#DLM132782&quot;&gt;section 96&lt;/a&gt; applies, the court may give judgment for a proportion of the   unpaid rates if the court—&lt;/p&gt;
&lt;p&gt;(a)          considers that in the circumstances it is   reasonable to do so;   and&lt;/p&gt;
&lt;p&gt;(b)       is satisfied   that—&lt;/p&gt;
&lt;p&gt;(i)           the person did not actually use the   whole of the rating   unit for which   the rates are claimed for the relevant financial year; and&lt;/p&gt;
&lt;p&gt;(ii)      the amount of the rates   payable is disproportionately large  compared   to a reasonable rental or payment for the use.&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;&lt;tr&gt;&lt;td width=&quot;111&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;99&lt;/strong&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td width=&quot;860&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;Application for charging&lt;/strong&gt;&lt;strong&gt; &lt;/strong&gt;&lt;strong&gt;order&lt;/strong&gt;&lt;/p&gt;
&lt;p&gt;(1)          If the rates payable on rateable Māori freehold land are unpaid 6 months after the due date, the local   authority may apply to the Māori Land   Court for an order charging   the unpaid rates against the land.&lt;/p&gt;
&lt;p&gt;(2)          No   application under subsection (1)   may be made for   an order charging a sum   of less than $50.&lt;/p&gt;
&lt;p&gt;(3)          An application under subsection (1) may not be made later   than 6 years   after the date on   which—&lt;/p&gt;
&lt;p&gt;(a)          the rates became due in   that financial year in the case of rates payable in 1 payment in a financial   year; or&lt;/p&gt;
&lt;p&gt;(b)         the last payment of rates became due in that   financial year in the case of rates payable by more than 1 payment in a financial year.&lt;/p&gt;
&lt;p&gt;(4)          Section 82 of Te Ture Whenua Māori Act 1993 does not   apply to a   charging order made under this Part.&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;&lt;tr&gt;&lt;td width=&quot;111&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;101&lt;/strong&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td width=&quot;860&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;Powers of &lt;/strong&gt;&lt;strong&gt;Māori Land   Court to make charging order&lt;/strong&gt;&lt;/p&gt;
&lt;p&gt;(1)  If the Māori Land Court is satisfied, after hearing an application made under   &lt;a href=&quot;http://www.legislation.govt.nz/act/public/2002/0006/latest/whole.html#DLM132787&quot;&gt;section 99&lt;/a&gt;, that the rates are   payable and have been   unpaid for more than 6 months since the due   date, the court must make   a charging order against the   land in favour of the local   authority for the amount of the unpaid rates and the cost of obtaining the charging order.&lt;/p&gt;
&lt;p&gt;(2)  Despite subsection (1), the court must not   make an order unless it is satisfied,—&lt;/p&gt;
&lt;p&gt;(a)  if the land is vested in trustees, that all reasonable steps have been taken by the local authority to obtain payment of the rates from the trustees; or&lt;/p&gt;
&lt;p&gt;(b)  if a person is liable to pay the rates because &lt;a href=&quot;http://www.legislation.govt.nz/act/public/2002/0006/latest/whole.html#DLM132782&quot;&gt;section 96&lt;/a&gt; applies, that—&lt;/p&gt;
&lt;p&gt;(i)  the local authority has taken proceedings against that person   to recover judgment for all or some   of the rates   and has been unable to recover   the amount of the judgment; or&lt;/p&gt;
&lt;p&gt;(ii)  having regard to all the circumstances of the case, those   proceedings are unlikely to result in the rates being   recovered.&lt;/p&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;(3) Subsection (2) does   not override &lt;a href=&quot;http://www.legislation.govt.nz/act/public/2002/0006/latest/whole.html#DLM132799&quot;&gt;section 108&lt;/a&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;&lt;tr&gt;&lt;td width=&quot;111&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;104&lt;/strong&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td width=&quot;860&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;Effect&lt;/strong&gt;&lt;strong&gt; of charging order&lt;/strong&gt;&lt;/p&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;If a charging order is made under   section 101, no   owner may deal with the   land except—&lt;/p&gt;
&lt;p&gt;(a)          with the consent of the   local authority; or&lt;/p&gt;
&lt;p&gt;(b)          with   the leave of the Māori Land   Court.&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;&lt;tr&gt;&lt;td width=&quot;111&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;105&lt;/strong&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td width=&quot;860&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;Charging order in force&lt;/strong&gt;&lt;strong&gt; &lt;/strong&gt;&lt;strong&gt;until &lt;/strong&gt;&lt;strong&gt;discharged&lt;/strong&gt;&lt;/p&gt;
&lt;p&gt;(1)          A charging order made   against Māori freehold land under section 101   (or under the corresponding section of a former   Act) is in force until   it is discharged.&lt;/p&gt;
&lt;p&gt;(2)          Subsection (1) does not override section 113 of this Act or the   Limitation Act 2010.&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;&lt;tr&gt;&lt;td width=&quot;111&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;106&lt;/strong&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td width=&quot;860&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;Consolidation&lt;/strong&gt;&lt;strong&gt; of charging orders&lt;/strong&gt;&lt;/p&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;The Māori Land Court may consolidate   more than 1 order against the same   land into 1 order for the total amount   of rates due and discharge previous charging orders.&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;&lt;tr&gt;&lt;td width=&quot;111&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;107&lt;/strong&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td width=&quot;860&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;Charging order &lt;/strong&gt;&lt;strong&gt;apportioned&lt;/strong&gt;&lt;strong&gt; if land partitioned&lt;/strong&gt;&lt;/p&gt;
&lt;p&gt;(1)          If a rating   unit subject to a   charging order made unde&lt;a href=&quot;http://www.legislation.govt.nz/act/public/2002/0006/latest/whole.html#DLM132789&quot;&gt;r section 101&lt;/a&gt; is   partitioned, the charging order   must be apportioned according to the area   of each partition.&lt;/p&gt;
&lt;p&gt;(2)          Despite   subsection (1), the Māori   Land Court, in its discretion, may make an   order that apportions the charge   in any other manner that it considers fair and equitable.&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;&lt;tr&gt;&lt;td width=&quot;111&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;108&lt;/strong&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td width=&quot;860&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;Māori &lt;/strong&gt;&lt;strong&gt;Land Court may enforce   charging order&lt;/strong&gt;&lt;/p&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;(1)       If a   charging order made under section   101 remains unsatisfied   for 6 months, the local authority   may apply to the Māori Land Court   to enforce the   charging order under subsection (2).&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;&lt;tr&gt;&lt;td width=&quot;111&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;109&lt;/strong&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td width=&quot;860&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;Scope of   order&lt;/strong&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;&lt;tr&gt;&lt;td width=&quot;111&quot; valign=&quot;top&quot;&gt;
&lt;p&gt; &lt;/p&gt;
&lt;/td&gt;
&lt;td width=&quot;860&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;An order made unde&lt;a href=&quot;http://www.legislation.govt.nz/act/public/2002/0006/latest/whole.html#DLM132799&quot;&gt;r section 108(2)&lt;/a&gt;—&lt;/p&gt;
&lt;p&gt;(a)  must provide for the   receiver or trustees, as the case may be, to satisfy the charging   order; and&lt;/p&gt;
&lt;p&gt;(b)  may authorise the receiver or trustees, as the case   may be, on behalf of the owners, to recover—&lt;/p&gt;
&lt;p&gt;(i)  money from any other person for the past use of the land by that person; or&lt;/p&gt;
&lt;p&gt;(ii)  the amount   of rates payable for that land during that   person’s use of the land.&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;&lt;tr&gt;&lt;td width=&quot;111&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;110&lt;/strong&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td width=&quot;860&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;Cancellation&lt;/strong&gt;&lt;strong&gt; &lt;/strong&gt;&lt;strong&gt;of order   to enforce charging order&lt;/strong&gt;&lt;/p&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;The Māori Land Court must cancel an order made un&lt;a href=&quot;http://www.legislation.govt.nz/act/public/2002/0006/latest/whole.html#DLM132799&quot;&gt;der section 108(2)&lt;/a&gt; if, within 2 months after the making of that order, an owner of the land   satisfies the court that—&lt;/p&gt;
&lt;p&gt;(a)          all   outstanding rates have been   paid; and&lt;/p&gt;
&lt;p&gt;(b)       proper provision has been made for the payment   of future rates.&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;&lt;tr&gt;&lt;td width=&quot;111&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;111&lt;/strong&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td width=&quot;860&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;Māori &lt;/strong&gt;&lt;strong&gt;Land Court may make   order for payment&lt;/strong&gt;&lt;/p&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;(1)      If the Māori Land   Court has made a charging order under section101,   the court may, on application from   the local authority, make an order for the payment of unpaid rates   by the Māori Trustee or any other person who holds, or is entitled to receive, on trust for the owners   of the land, any money derived from the land.&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;&lt;tr&gt;&lt;td width=&quot;111&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;112&lt;/strong&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td width=&quot;860&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;Discharge of&lt;/strong&gt;&lt;strong&gt; &lt;/strong&gt;&lt;strong&gt;charging order in full or in part&lt;/strong&gt;&lt;/p&gt;
&lt;p&gt;(1)          A charging order made under section 101 must be discharged if—&lt;/p&gt;
&lt;p&gt;(a)          the rates   for the land   subject to the   charging order have been paid; or&lt;/p&gt;
&lt;p&gt;(b)       the rates have been remitted by   the local authority under   section 85.&lt;/p&gt;
&lt;p&gt;(2)          If subsection (1) applies, either—&lt;/p&gt;
&lt;p&gt;(a)          the Māori Land Court must, by order of the court, discharge the charging   order; or&lt;/p&gt;
&lt;p&gt;(b)       the local   authority must discharge the charging order in writing.&lt;/p&gt;
&lt;p&gt;(3)          If   the rates are paid in part or are remitted in part, the Māori Land Court   or the local authority, as the case may be, must discharge the charging   order in proportion to the amount of the rates paid or the   amount for which the rates are remitted.&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;&lt;tr&gt;&lt;td width=&quot;111&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;113&lt;/strong&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td width=&quot;860&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;Notation and registration of discharge&lt;/strong&gt;&lt;/p&gt;
&lt;p&gt;(1)          If a   discharge of a charging order   is granted under &lt;a href=&quot;http://www.legislation.govt.nz/act/public/2002/0006/latest/whole.html#DLM133104&quot;&gt;section 112&lt;/a&gt;, the Registrar   of the Māori Land Court must endorse   the charging order,—&lt;/p&gt;
&lt;p&gt;(a)          if the discharge relates to the   full amount of the unpaid rates, as being discharged in full; and&lt;/p&gt;
&lt;p&gt;(b)          if the discharge   relates to part of the unpaid rates, as being partially discharged, both   as to the   amount of the   rates remaining unpaid and the portion of the land   affected by the charging order.&lt;/p&gt;
&lt;p&gt;(2)          A   discharge referred to in &lt;a href=&quot;http://www.legislation.govt.nz/act/public/2002/0006/latest/whole.html#DLM133104&quot;&gt;section 112&lt;/a&gt; must be registered in   accordance with the provisions of &lt;a href=&quot;http://www.legislation.govt.nz/act/public/2002/0006/latest/link.aspx?id=DLM291271&quot;&gt;section 123&lt;/a&gt; or &lt;a href=&quot;http://www.legislation.govt.nz/act/public/2002/0006/latest/link.aspx?id=DLM291276&quot;&gt;section 124&lt;/a&gt; of&lt;/p&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;Te Ture Whenua Māori Act 1993, as the case may require, with any necessary   modifications.&lt;/p&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;(3)      In the   case of a partial discharge,  the charging order must be   registered only as to the balance   of the  money and the residue of the land affected.&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;&lt;tr&gt;&lt;td width=&quot;111&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;114&lt;/strong&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td width=&quot;860&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;Remission of rates&lt;/strong&gt;&lt;/p&gt;
&lt;p&gt;(1)          A local   authority may remit all or   part of the rates (including penalties for unpaid   rates) on Māori   freehold land if—&lt;/p&gt;
&lt;p&gt;(a)          its policy on the remission and postponement of rates   on Māori freehold land adopted   under section 102(1) of the Local   Government Act 2002 includes provision for the   remission of the rates;   and&lt;/p&gt;
&lt;p&gt;(b)       the local authority is satisfied that the conditions and criteria in the policy are   met.&lt;/p&gt;
&lt;p&gt;(2)          Sections 85(2) and 86 apply to a   remission made under subsection (1).&lt;/p&gt;
&lt;p&gt;(3)          This section does not limit   the application of   section 85 to Māori freehold land.&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;&lt;tr&gt;&lt;td width=&quot;111&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;115&lt;/strong&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td width=&quot;860&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;Postponement &lt;/strong&gt;&lt;strong&gt;of requirement to pay rates&lt;/strong&gt;&lt;/p&gt;
&lt;p&gt;(1)          A local authority must postpone the requirement   to pay all or part of the rates on Māori freehold land (including penalties for   unpaid rates) if—&lt;/p&gt;
&lt;p&gt;(a)          its policy on the remission and postponement of rates   on Māori freehold land adopted   under section 102(1) of the Local   Government Act 2002 includes provision for the   postponement of the requirement to pay rates; and&lt;/p&gt;
&lt;p&gt;(b)       the ratepayer has applied in writing for a   postponement; and&lt;/p&gt;
&lt;p&gt;(c)          the local authority is   satisfied that the   conditions and criteria in the policy are   met.&lt;/p&gt;
&lt;p&gt;(2)          Sections 87(2),   and 88 to 90 apply to postponements made under subsection (1).&lt;/p&gt;
&lt;p&gt;(3)          This section does not limit   the application of   section 87 to Māori freehold land.&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;&lt;tr&gt;&lt;td width=&quot;111&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;116&lt;/strong&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td width=&quot;860&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;Exemption of&lt;/strong&gt;&lt;strong&gt; Māori freehold land from rates&lt;/strong&gt;&lt;/p&gt;
&lt;p&gt;(1)          The Governor-General, by   Order in Council made on the   recommendation of the Māori   Land Court and with the consent of the local authority   in whose district the land is   situated, may exempt Māori freehold land, as   specified in the order, from some or all liability for rates.&lt;/p&gt;
&lt;p&gt;(2)          An order   made under subsection (1) may, at any time, be varied or cancelled by Order in Council.&lt;/p&gt;
&lt;p&gt;(3)          In determining whether to consent to an order under subsection   (1) or whether to seek an order under subsection (2), the local authority must consider—&lt;/p&gt;
&lt;p&gt;(a)          the provisions of the policy   on the remission and  postponement of rates   on Māori freehold land adopted by the local  authority under section 102(1) of the Local Government Act 2002; and&lt;/p&gt;
&lt;p&gt;(b)       the objectives set out in Schedule 11 of the Local   Government Act 2002.&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;&lt;tr&gt;&lt;td width=&quot;111&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;117&lt;/strong&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td width=&quot;860&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;Effect&lt;/strong&gt;&lt;strong&gt; of exemption&lt;/strong&gt;&lt;/p&gt;
&lt;p&gt;(1)          An order made under section 116 may—&lt;/p&gt;
&lt;p&gt;(a)          apply   to specified Māori   freehold land or to any   specified class of that land;   and&lt;/p&gt;
&lt;p&gt;(b)         release the persons   liable from liability for rates that were unpaid before the order was   made.&lt;/p&gt;
&lt;p&gt;(2)          If an order   is made under section 116, the local authority must write off any rates referred to in   subsection (1)(b).&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;&lt;tr&gt;&lt;td width=&quot;111&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;Schedule &lt;/strong&gt;&lt;strong&gt;1&lt;/strong&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td width=&quot;860&quot; valign=&quot;top&quot;&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;&lt;strong&gt;Part 1 Land fully   non-rateable&lt;/strong&gt;&lt;/p&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;...&lt;/p&gt;
&lt;p&gt;10          Land that   does not exceed 2   hectares and that is used   as—&lt;/p&gt;
&lt;p&gt;(a)          a   cemetery, crematorium, or burial ground, within the meaning   o&lt;a href=&quot;http://www.legislation.govt.nz/act/public/2002/0006/latest/link.aspx?id=DLM355084&quot;&gt;f section 2(1)&lt;/a&gt; of the   Burial and Cremation Act 1964 (except a burial   ground or crematorium that is owned and conducted   for private pecuniary profit):&lt;/p&gt;
&lt;p&gt;(b)         a Māori burial ground.&lt;/p&gt;
&lt;p&gt;11          Māori customary   land.&lt;/p&gt;
&lt;p&gt;12          Land that is set apart under &lt;a href=&quot;http://www.legislation.govt.nz/act/public/2002/0006/latest/link.aspx?id=DLM292881&quot;&gt;section 338&lt;/a&gt; of Te Ture Whenua Māori Act 1993 or any corresponding former provision of that Act and&lt;/p&gt;
&lt;p&gt;(a)          that is used for the purposes of a marae or meeting place and that does not exceed 2   hectares; or&lt;/p&gt;
&lt;p&gt;(b)         that is a Māori   reservation under &lt;a href=&quot;http://www.legislation.govt.nz/act/public/2002/0006/latest/link.aspx?id=DLM292890&quot;&gt;section 340&lt;/a&gt; of   that Act.&lt;/p&gt;
&lt;p&gt;13          Māori   freehold land that does not exceed 2 hectares and on which   a Māori meeting house is erected.&lt;/p&gt;
&lt;p&gt;14          Māori   freehold land that is, for the   time being, non-rateable by virtue of an Order in Council   made under &lt;a href=&quot;http://www.legislation.govt.nz/act/public/2002/0006/latest/link.aspx?id=DLM133111&quot;&gt;section 116&lt;/a&gt; of this Act, to the extent specified in the   order.&lt;/p&gt;
&lt;p class=&quot;TableParagraph&quot;&gt;...&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;&lt;/tbody&gt;&lt;/table&gt;&lt;p&gt; &lt;/p&gt;
&lt;p&gt; &lt;/p&gt;
&lt;h3&gt;&lt;a href=&quot;https://subsite.waikatoregion.govt.nz/Community/Your-community/iwi/Legislative-obligations-to-Maori/&quot;&gt; &amp;lt;&amp;lt;&amp;lt; Back to index&lt;/a&gt;&lt;/h3&gt;&lt;/div&gt;
					
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				<pubDate>Thu, 10 Nov 2016 15:50:41 +1300</pubDate>
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